Procedure for Receiving, Classifying, and Accepting Tax Refund Requests in Accordance with Tax Legislation
Steps for Checking Tax Refund Dossiers Eligible for Acceptance According to Regulations
Based on point a, clause 2, Article 7 of the Process issued together with Decision 679/QD-TCT of 2023, the steps to check tax refund dossiers eligible for acceptance are guided as follows:
Step 1. Check Conditions for Accepting the Tax Refund Dossier
Immediately after the taxpayer’s electronic tax refund dossier is transferred to the Tax Refund Subsystem, or immediately after the HCVT department, the direct receiving department updates the tax refund dossier into the QHS subsystem and automatically transfers it to the Tax Refund Subsystem, the Tax Refund Subsystem automatically performs:
- Cross-checking tax refund dossiers of the taxpayer by refund type and refund beneficiary.- Cross-checking information on the tax refund request dossier and information requested for a refund on the taxpayer's tax declaration dossier.- Cross-checking conditions for additional declarations increasing VAT refund requested on the supplementary tax declaration dossier (if any) as per regulation.- Cross-checking information on the tax refund period in this tax refund dossier with the tax refund dossier of the immediately preceding tax refund period (if any).
The Tax Refund Subsystem determines the result of the cross-check as:
+ The tax refund request dossier is not eligible for acceptance and continues with step 2 and step 3 as per this clause.+ The tax refund request dossier is eligible for acceptance and continues as per point b of this clause.
Step 2. Issuing Notice of Non-Acceptance of the Tax Refund Request Dossier for Dossiers Not Eligible for Tax Refund Processing
For tax refund request dossiers not eligible for acceptance at step 1 above, the Tax Refund Subsystem automatically generates a Notice of Non-Acceptance of the Tax Refund Request Dossier (form No. 02/TB-HT issued together with Circular 80/2021/TT-BTC), specifying the reasons for non-acceptance.
The tax refund dossier classification department reviews the content of the Notice, submits it to the Head of CQT or an authorized person for approval, signing, and issuance of the Notice.
Step 3. Sending the Notice of Non-Acceptance of the Tax Refund Dossier to the Taxpayer
Sending the Notice of Non-Acceptance of the Tax Refund Dossier using form No. 02/TB-HT issued together with Circular 80/2021/TT-BTC to the taxpayer electronically according to the One-Stop Process.
If the taxpayer submits a paper dossier, the tax refund dossier classification department transfers the issued Notice to the HCVT department or the direct receiving department for sending to the taxpayer as per the One-Stop Process.
Procedure for receiving, classifying, accepting tax refund request dossiers according to the tax law regulations
Guidance on Classifying Tax Refund Dossiers According to the Latest Regulations
According to the provisions in Article 33 Circular 80/2021/TT-BTC, tax refund dossiers are classified into 02 types: dossiers subject to pre-refund inspection and dossiers subject to post-refund inspection.
Based on point b, clause 2, Article 7 of the Process issued together with Decision 679/QD-TCT of 2023, the classification of tax refund dossiers is guided as follows:
Step 1. Initial Classification According to the Tax Administration Law to Determine Whether the Tax Refund Dossier is Subject to Pre-refund Inspection
For tax refund dossiers with the cross-check result at point a, clause 2 of Article 7 of the Process issued together with Decision 679/QD-TCT of 2023 being the tax refund request dossier eligible for acceptance, the Tax Refund Subsystem performs an inspection of information on the taxpayer, tax declaration information, tax refund information, and legal violations tax information to determine whether the tax refund request dossier is subject to pre-refund or post-refund inspection according to Article 33 Circular 80/2021/TT-BTC.
For tax refund dossiers classified for pre-refund inspection: The Tax Refund Subsystem automatically creates a Tax Refund Dossier Classification Form (form No. 02/QTr-HT issued together with this Process), and the TPR application automatically updates the classification result according to the Tax Refund Subsystem.
Step 2. Second Classification Based on Risk Assessment Results
- In cases where the data analysis and risk management application is applied to classify tax refund dossiers:
For tax refund dossiers classified initially as post-refund inspection at step 1 above, the Tax Refund Subsystem automatically transmits information to the TPR application to perform risk assessment and second classification of the tax refund dossier.
The TPR application automatically checks, cross-checks information on the tax refund request dossier with the database and the tax refund risk assessment criteria to classify the tax refund dossier according to the tax management requirements of each period.
Within the working day, the TPR application automatically returns the classification result of the tax refund dossier as either “Post-refund Inspection” or “Pre-refund Inspection” to the Tax Refund Subsystem according to Article 18 Circular 31/2021/TT-BTC by filling in the Tax Refund Dossier Classification Form as form No. 02/QTr-HT issued together with the Process issued together with Decision 679/QD-TCT of 2023.
While the TPR application is classifying tax refund dossiers, the TMS application temporarily locks the functions related to the dossiers being classified in the Tax Refund Subsystem until the TPR application returns the classification result.
- In cases where the data analysis and risk management application is not yet applied to classify tax refund dossiers:
The tax refund dossier classification department reviews, and assesses risks for tax refund dossiers classified initially as post-refund inspection to determine the risk level according to the risk management classification regulations in tax management and updates the classification result into the Tax Refund Dossier Classification Form (form No. 02/QTr-HT issued together with this Process) in the Tax Refund Subsystem. If necessary, the Head of CQT designates another department to provide input on risk assessment for the tax refund dossier for the main department to consolidate the classification result into the Tax Refund Dossier Classification Form for submission to the Head of CQT for approval.
Notification of Acceptance of the Tax Refund Dossier Implementation Process
Based on clause 3, Article 7 of the Process issued together with Decision 679/QD-TCT of 2023, the steps to notify the acceptance of the tax refund dossier are as follows:
Step 1. Create Notice of Acceptance of the Tax Refund Request Dossier
Based on the tax refund dossier classification result in the Tax Refund Dossier Classification Form, the Tax Refund Subsystem automatically generates a Notice of Acceptance of the Tax Refund Request Dossier (form No. 02/TB-HT issued together with Circular 80/2021/TT-BTC).
Step 1. The tax refund dossier classification department reviews the content of the Notice, submits it to the CQT Leader for approval, signing, and issuance of the Notice or implements e-signature authorization according to the e-signature process.
Step 2. Sending the Notice of Acceptance of the Tax Refund Request Dossier to the Taxpayer
Sending the Notice of Acceptance of the Tax Refund Request Dossier (form No. 02/TB-HT issued together with Circular 80/2021/TT-BTC) to the taxpayer electronically according to the One-Stop Process.
If the taxpayer submits a paper dossier, the tax refund dossier classification department transfers the issued Notice to the HCVT department or the direct receiving department for sending to the taxpayer as per the One-Stop Process.
Step 3. Transfer the Notice to the Tax Refund Processing Department
The TMS system automatically transfers the tax refund request dossier with the Notice of Acceptance of the Tax Refund Request Dossier to the tax refund processing department according to the assignment in Appendix No. 3, Subsection II issued with this Process. The application automatically updates assignment information and monitors the progress of tax refund dossier processing. The tax refund dossier processing department updates the names of the handling staff, and the department leadership in charge of approving the tax refund dossier in the Tax Refund Subsystem.
The time for carrying out the tasks stated in clauses 2 and 3 of this Article is no later than three working days from the date of issuance of the Notice of Acceptance of the Tax Refund Request Dossier.
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